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Opinion 90-5
… number) EDUCATION LAW, §§226(1), 260(1), (2): Although the town board appoints the trustees of a public library, the … appointment of public library trustees. You state that a town public library currently has seven trustees and that the … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Newark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … compliance with laws related to procurement, bidding, and avoidance and disclosure of conflicts of interest. The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a … The Library serves more than 16,000 community members and is governed by an elected five-member Board of Trustees. … established appropriate controls over the authorization and payment of overtime. The Board did not provide prior …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Opinion 96-2
… LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library district with proportionate share of tax refund) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Ramapo Catskill Library System – Procurement (2015M-84)
… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System … libraries in the Counties of Rockland, Orange, Sullivan and Ulster and is governed by an 11-member Board of Trustees, elected by …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… period June 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of … George F Johnson Memorial Library Library Expenditures …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Westchester Library System – Procurement (2015M-199)
… which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village … bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member public libraries. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Opinion 95-15
… proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge … district to expend funds for a refund library taxes; and permitting the chargeback is more equitable. For the … school district to expend funds for a refund library taxes and permitting the chargeback is more equitable …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Cohoes Public Library – Governance and Operations (2015M-259)
… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert … controls over the Librarys disbursements for the period November 1 2011 to April 30 2013 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Dansville Public Library – Procurement (2015M-225)
… 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Middle Country Public Library – Treasurer (2015M-291)
… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, … does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a … checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the period July 1, … The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397George F. Johnson Memorial Library – Library Expenditures (2016M-214)
George F. Johnson Memorial Library – Library Expenditures (2016M-214)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2016-george-johnson.pdfElmont Public Library – Board Oversight and Professional Services (2014M-060)
… is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), … totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … account (ACA). The Board authorized the Library Director and an administrative assistant to manage this account, sign …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Comptroller Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsWalworth-Seely Public Library – Board Oversight (2014M-260)
WalworthSeely Public Library Board Oversight 2014M260
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Opinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate oversight of the … compensatory time and vacation leave. Key Findings The Board improperly delegated claims audit duties to the School … (CBA) and employee handbook. Key Recommendations The Board should thoroughly audit and approve claims prior to …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126